2.
| (1) Subject to the other provisions of this Act, and notwithstanding any other law, there shall be charged and levied for the year commencing on April 1, 1988, and in respect of every year thereafter, on every person who carries on in Sri Lanka, whether lawfully or unlawfully, during that year (for whatever period)
| | (a) the business of a bookmaker; or | | |
| | (b) the business of gaming, | | |
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| (2) Nothing in the preceding provisions of this section shall be construed as conferring legality on any business referred to in this section if such business is prohibited by law. |
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Sri Lanka Consolidated Acts